मराठी

A company had Current Assets of ₹ 3,00,000 and Current Liabilities of ₹ 1,50,000, having a current Ratio of 2 : 1. What will be its revised Current Ratio - Accounts

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प्रश्न

A company had Current Assets of ₹ 3,00,000 and Current Liabilities of ₹ 1,50,000, having a current Ratio of 2 : 1. What will be its revised Current Ratio after it endorses a bills receivable of ₹ 40,000 to one of its creditors?

संख्यात्मक

उत्तर

Given: Current Assets = ₹ 3,00,000

Current Liabilities = ₹ 1,50,000

Bills receivable =  ₹ 40,000

Current Ratio = 2 : 1

Revised Current Assets = Current Assets − Bills receivable

= ₹ 3,00,000 −  ₹ 40,000 

= ₹ 2,60,000

Revised Current Liabilities = Current Liabilities − Bills receivable

= ₹ 1,50,000 − ₹ 40,000

= ₹ 1,10,000

∴ Revised Current Ratio = `"Revised Current Assets"/"Revised Current Liabilities"`

= `(2,60,000)/(1,10,000)`

= 2 : 36 : 1

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